随着全球税务透明化进程的加速，中国内地税务机关正依托共同申报准则（Common Reporting Standard，以下简称"CRS"）的信息交换渠道，将个人境外所得监管推向"精准治理"的新阶段。近期， 我们观察到多地税务机关针对高净值人群的境外资产开展了专项核查，部分纳税人因未合规申报境外所 得而面临补税及滞纳金的风险。其背后的深层动因，在于中国实施的CRS信息交换机制的日益成熟与税 务监管的持续精准化——这标志着中国税务居民的全球资产正式步入"透明监管"时代。 1. 精准核查：CRS交换机制下境外金融账户信息持续"回流" CRS自2017年在中国落地以来，中国内地税务机关通过金融机构报送的非居民金融账户信息，已经可以 精准获取中国税收居民在境外银行、证券、信托等机构的账户余额、交易流水及持有人信息。2025年3 月25日至26日，上海市、山东省、浙江省、湖北省四地税务局相继通过官网发布重要新闻，内容高度一 致，均提及"依法对取得境外收入未申报的纳税人开展风险应对"。与此同时，据了解，近期已有许多纳 税人收到税务通知，被要求对2022-2024年度的境外所得进行自查并更正申报。这些动态表明，中国内 地税务 ...

Core Viewpoint - The article emphasizes the legal obligation for Chinese residents to declare and pay taxes on overseas income, aligning with international norms and practices [2][3]. Group 1: Legal Obligations and Regulations - According to current tax laws, individuals with a residence in China or those who reside in China for more than 183 days in a tax year are considered residents and must pay personal income tax on both domestic and overseas income [3]. - The Ministry of Finance and the State Taxation Administration issued guidelines in 2020 clarifying the declaration of overseas income, which includes income from employment, interest, dividends, and capital gains from overseas assets [5]. Group 2: Declaration Process and Compliance - Taxpayers are required to declare overseas income in the following year along with their comprehensive income tax settlement [5]. - The tax authorities have made it easier for taxpayers to declare overseas income through online platforms, and those with complex tax matters can visit tax service halls for assistance [6]. Group 3: Consequences of Non-Compliance - Failure to declare overseas income can lead to legal consequences, including penalties and back taxes, as well as potential audits by tax authorities [7][8]. - The article highlights the importance of compliance, noting that tax authorities utilize the Common Reporting Standard (CRS) to automatically exchange financial account information with over 100 countries, making it easier to detect underreported overseas income [8]. Group 4: Recommendations for Taxpayers - Taxpayers are advised to respond promptly to tax authority notifications and ensure accurate reporting of their overseas income to avoid penalties [6][9]. - The article warns against relying on illegal tax avoidance schemes and encourages taxpayers to consult tax authorities for guidance [8].

Core Viewpoint - The article emphasizes the legal obligation for Chinese residents to declare and pay taxes on overseas income, aligning with international norms and practices [2][5]. Group 1: Legal Obligations and Regulations - According to current tax laws, individuals with a residence in China or those who reside in China for more than 183 days in a tax year are considered residents and must pay personal income tax on both domestic and overseas income [2]. - The Ministry of Finance and the State Taxation Administration issued guidelines in 2020 clarifying the declaration of overseas income, which includes income from employment, interest, dividends, and capital gains from overseas assets [3]. - Taxpayers are allowed to offset overseas income tax paid against their tax liabilities in China, within certain limits [3]. Group 2: Taxpayer Responsibilities - Taxpayers receiving reminders from tax authorities should actively respond and review their income and tax declaration history to ensure compliance [4]. - Failure to declare overseas income can lead to legal consequences, including penalties and potential audits, as tax authorities utilize the Common Reporting Standard (CRS) to track overseas financial accounts [5]. - Taxpayers are advised to avoid relying on illegal tax evasion schemes and should report any discrepancies in their tax filings promptly [5][6].

Core Viewpoint - The obligation to declare and pay taxes on overseas income is a legal duty and an international norm, with tax authorities reminding taxpayers to comply with these regulations [1][2]. Group 1: Legal Framework and Compliance - According to current tax laws, individuals who have a residence in China or reside in China for more than 183 days in a tax year are considered residents and must pay personal income tax on income from both domestic and overseas sources [2]. - The tax authorities' reminders aim to strengthen cross-border tax regulation, prevent tax evasion, and protect national tax rights [2][3]. Group 2: Reporting and Taxation of Overseas Income - Residents must declare overseas income, such as income from employment or services provided abroad, interest, dividends, and capital gains from the sale of overseas assets, in the year following the income's receipt [3]. - Taxpayers can report overseas income through the online tax system or in person at tax offices, and they are allowed to offset gains and losses from overseas stock transactions within the same tax year [3]. Group 3: Enforcement and Consequences - Tax authorities follow a five-step approach to address tax issues, which includes reminders, corrective actions, and potential investigations for non-compliance [4]. - Failure to declare overseas income can lead to legal consequences, including penalties and interest on unpaid taxes, and may result in investigations by tax authorities [5][6].